PENGARUH REMUNERASI DAN FASILITAS DIREKSI TERHADAP KINERJA KEUANGAN PERUSAHAAN BUMN NON PERBANKAN SEBELUM DAN SESUDAH REMUNERASI EKSEKUTIF BUMN

Joko Sapto Pratolo, ENDAH YUNI PUSPITASARI (2013) PENGARUH REMUNERASI DAN FASILITAS DIREKSI TERHADAP KINERJA KEUANGAN PERUSAHAAN BUMN NON PERBANKAN SEBELUM DAN SESUDAH REMUNERASI EKSEKUTIF BUMN. Fakultas Ekonomi dan Bisnis, Universitas Lampung.

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Abstract

Salary is one of the main focus for Minister of State Owned Enterprises for attracting, motivating, and and maintaining the achievements of workers. It is reflected in the establishment of the State Owned Enterprises Minister of the Republic of Indonesia Number: 02/MBU/2009 about income guidelines for the determination of the board of directors, board of commissioners, and the board of trustees. This research aims to demonstrate empirically the effect of remuneration and facilities of directors of state-owned enterprises on the financial performance of Non Banking before and after executive remuneration. The samples in this research were obtained by using the method of purposive judgment sampling. Based on existing criteria, obtained a sample of 12 state-owned companies. The data used is secondary data what are got from each company's website and IDX. Hypothesis testing was done by using paired sample test (Paired Sample T-Test). The result shows that (1) There is any difference in the amount of remuneration gifted to directors of State Owned Enterprises (2) There is no difference in the number of facilities gifted to directors of State Owned Enterprises (3) Remuneration and the facilities director have a positive effect on the financial performance of State Owned Enterprises. Kata kunci: Remuneration, Director Facilities, and Financial Performance Gaji menjadi salah satu fokus utama bagi kementerian BUMN untuk menarik, mendorong, dan memelihara prestasi pekerja, hal ini tercermin dalam dibentuknya Peraturan Menteri Negara BUMN Republik Indonesia Nomor: 02/MBU/2009 tentang pedoman penetapan penghasilan direksi, dewan komisaris, dan dewan pengawas BUMN. Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh pemberian remunerasi gaji dan fasilitas direksi terhadap kinerja keuangan perusahaan BUMN Non Perbankan sebelum dan sesudah remunerasi eksekutif BUMN. Pemilihan sampel dalam penelitian ini diperoleh dengan menggunakan metode purposive judgment sampling. Berdasarkan kriteria yang ada, maka didapat 12 perusahaan BUMN Non Perbankan. Data yang digunakan adalah data sekunder diperoleh melalui website masing-masing perusahaan dan IDX. Pengujian hipotesis dilakukan dengan uji sampel berpasangan (Paired Sample T-Test). Hasil penelitian ini menunjukan bahwa (1) Terdapat perbedaan jumlah remunerasi yang diberikan kepada direksi BUMN (2) Tidak terdapat perbedaan jumlah fasilitas yang diberikan kepada direksi BUMN (3) Remunerasi dan fasilitas direksi berpengaruh positif terhadap kinerja keuangan BUMN. Kata kunci: Remunerasi Direksi, Fasilitas Direksi, dan Kinerja Keuangan

Item Type: Other
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi & Bisnis > Prodi Akuntansi
Depositing User: Robidin
Date Deposited: 08 Jan 2014 05:43
Last Modified: 08 Jan 2014 05:43
URI: http://digilib.unila.ac.id/id/eprint/145

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